BRAIN DRAIN AND TAX COMPETITION: DO WE NEED ANOTHER BEPS?

Author(s): Nikolai Milogolov,Azamat Berberov / Language(s): English / Issue: 4/2019

In the article we argue that the origins of the international tax base erosion in the corporate sector, which are the harmful tax competition for capital and old-fashioned international tax rules, are also relevant for the taxation of income of the high-skilled and mobile workforce. Therefore, a multilateral rethinking of the global tax architecture is proposed in order to conceptually address the problem properly and in a harmonized manner. We point out, based on the examples of Russia and Serbia, several problems of tax base erosion for mobile “talents”, with a case study analysis of scenarios of “talent” migration involving sportspersons, researchers and IT specialists. Finally, we propose some ideas for global tax cooperation in order to mitigate the negative tax effects of brain drain based on adapting the existing recommendations of the BEPS Project for the cases of migrating individuals.

BRAIN DRAIN TAX VS. BRAIN GAIN BENEFITS: GENERAL THOUGHTS FROM A SPANISH PERSPECTIVE

Author(s): Andrés Báez Moreno,Hugo López López / Language(s): English / Issue: 4/2019

One might expect that tax benefits introduced by certain developed countries to attract foreign high-skilled workers would run contrary to taxes aimed at the alleviation or deterrence of so-called brain drain. This article shows, however, that this is not necessarily the case: brain gain benefits might be justified by the existence of home-state brain drain taxes and, at the same time, serve to alleviate international double taxation generated by this type of taxes.

BRIEF CONSIDERATIONS ON PROCESSING A CHILD'S PERSONAL DATA

Author(s): Şchiopu Silviu-Dorin / Language(s): English / Issue: 2/2019

Since children require a specific protection with regard to their personal data, they receive special attention from the European legislator in the framework of Regulation (EU) 2016/679 as they may be less aware of the risks, consequences and safeguards concerned and their rights in relation to the processing of personal data. That is why this paper aims to analyze the provisions of the General Data Protection Regulation referring expressis verbis to the processing of a child's personal data, without overlooking some aspects regarding the processing of personal data revealing the religious beliefs of a child as well as the processing carried out within the future online school catalog. We will consider not only the provisions of Regulation (EU) 2016/679 and the national legal framework, but also the guidelines issued by the former Article 29 Data Protection Working Party and subsequently endorsed by the European Data Protection Board. However, it remains difficult to assess to what extent the children of today who will become the adults of tomorrow will be satisfied with the way their personal data have been used prior to the time when they can express their consent to the processing operations.

CAMPS AND PLACES OF UNLAWFUL IMPRISONMENT OF BOSNIAKS IN THE AREA OF VIŠEGRAD DURING THE AGGRESSION FROM 1992 TO 1995

Author(s): Ermin Kuka / Language(s): English / Issue: 8/2019

With a clear, planned and deliberate intention and purpose of committing different forms of crime against humanity and international law, including the crime of genocide against Bosniaks, the aggressor established and organized many concentration camps and places of illegal imprisonment of Bosniak civilians in the area of Višegrad during the period of 1992-1995. There, physical and mental torture, abuse and ill-treatment, as well as the killings of prisoners were committed continuously and daily. In addition to men, women, children and the elderly were taken to the camps, which is a clear proof that the aggressor did not choose whom to capture and place in numerous camps and places of unlawful imprisonment in the area of Višegrad. Dozens and hundreds of Bosniak civilians from Višegrad were captured and imprisoned in the camps, where many were killed or were succumbed to injuries as a result of severe torture and abuse. It was just one of the ways for complete extermination of Bosniaks from the area of Višegrad and to create ethnically clean territories on the Drina River. The scope, scale and characteristics of crimes against Bosniaks from Višegrad, including the imprisonment of civilians in concentration camps, require a detalied elaboration of the treatment of the aggressor against detained civilians, which included constant torture, abuse, as well as the killings. The testimony of survivor inmates is also of great help in confirming these claims.

Cauzele Genov c. Bulgariei și Hasan & Chaush c. Bulgariei. Fragmente

Author(s): / Language(s): Romanian / Issue: 2/2019

Cauzele Tokes (nr. 1 și nr. 2) c. României. Răspuns la Întâmpinare

Author(s): Előd Kincses / Language(s): Romanian / Issue: 1/2020

Cazul Beiyaras și Levickas c. Lituaniei

Author(s): / Language(s): Romanian / Issue: 1/2020

Cele osobowe i rzeczowe w konfliktach zbrojnych w świetle prawa międzynarodowego

Author(s): Patrycja Grzebyk / Language(s): Polish / Publication Year: 2018

Książka Cele osobowe i rzeczowe w konfliktach zbrojnych w świetle prawa międzynarodowego to pierwsza na polskim rynku monografia wskazująca dopuszczalne prawnie cele w konfliktach zbrojnych zarówno o charakterze międzynarodowym, jak i niemiędzynarodowym. Omówiono w niej cele osobowe i rzeczowe przede wszystkim z perspektywy międzynarodowego prawa humanitarnego, a także praw człowieka oraz międzynarodowego prawa karnego. Lektura niniejszej książki odpowiada na pytania o legalność ataków na określone kategorie osób lub obiektów. Autorka wskazuje przy tym na podstawowe trudności w prawidłowej eliminacji celów wojskowych oraz możliwości pociągnięcia do odpowiedzialności z tytułu naruszenie prawa określającego cele w konfliktach zbrojnych. Monografia jest ważnym głosem w sprawie adekwatności regulacji prawa międzynarodowego do realiów współczesnych konfliktów zbrojnych.Patrycja Grzebyk - adiunkt w Instytucie Stosunków Międzynarodowych Wydziału Nauk Politycznych i Studiów Międzynarodowych Uniwersytetu Warszawskiego. Doktor nauk humanistycznych (2010). Absolwentka prawa (2006) oraz stosunków międzynarodowych (2005) UW. Autorka licznych publikacji z zakresu prawa międzynarodowego, m.in. monografii Odpowiedzialność karna za zbrodnię agresji (2010), wyróżnionej nagrodą im. Manfreda Lachsa i wydanej w języku angielskim (Routledge) w wersji poszerzonej pt. Criminal responsibility for the crime of aggression (2013), współredaktorka książki Pomoc humanitarna w świetle prawa i praktyki (2016). Stypendystka Fundacji Nauki Polskiej (Start 2012, 2013), Ministerstwa Nauki i Szkolnictwa Wyższego (2011-2014), Ministerstwa Spraw Zagranicznych RP oraz Centrum Prawa Międzynarodowego im. Lauterpachta Uniwersytetu Cambridge (2014); jest zastępcą redaktora naczelnego Rocznika Strategicznego. Wykładała m.in. na uniwersytetach w Genewie, Kijowie, Pekinie, Monachium, Zagrzebiu. Koordynuje działalność Network on Humanitarian Action w Polsce. Mama Zosi, Łucji, Kazika i Władzia.Fot. Michał RadochońskiProjekt Kreatywny

Centre for Studies in European Integration Working Papers Series

Frequency: 4 issues / Country: Moldova, Republic of

CSIE Working Papers is a peer-reviewed academic online journal with four issues a year. Being launched by Center for Studies in European Integration, it offers an opportunity for young researchers to publish their scholarly papers, the results of their research activity, to get a feedback from the other researchers, to improve the methodology and to validate the results. Additionally, it encourages the exchange of the latest academic research and provides all those involved in research and practice with news, research findings, case examples and discussions.

CHALLENGES IN THE ADMINISTRATIVE PROCEDURE OF TRADEMARK REGISTRATION AT THE WORLD INTELLECTUAL PROPERTY ORGANISATION

Author(s): Mihaela Cărăuşan,Cristiana BUDILEANU / Language(s): English / Issue: 14/2018

Intellectual property protection in an age of information in the cloud is a dynamic challenge for law and market. Business people are more engaged in the knowledge-based economies where intangible goods prevail and the intellectual property rights rules. Nowadays, not just the resulted goods and/or services are legally protected from other similar and/or identical subsequent ones, but also domain names. The study emphasizes the legal steps which must be followed in the international procedure of trademark registration. The trademark was used either as business identifier or virtual advertisement, but currently it become the domain itself. Information flow is global and without spatial boundaries the protection of goods and/or services and domain name has to be internationally recognized. Intellectual property surrounds us in approximately everything we do, and we are surrounded by the results of human creativity and invention and almost all are registered trademarks. The article is a quest for understanding international trademarks and intellectual property protection in the digital age.

CHILD PROTECTION UNDER GDPR

Author(s): dana volosevici / Language(s): English / Issue: 2/2019

The “datafication” of society requires clear, harmonized and strict measures in order to ensure the effective protection of the children, direct consumers of an important number of information society services. The paper aims to present on overview of the applicable provisions of the General Data Protection Regulation in the field of child protection in case of data processing.

China on the Hong Kong Protests: 2 Scenarios

Author(s): Marcin Przychodniak / Language(s): English / Publication Year: 2019

The radicalisation of the protests in Hong Kong has destabilised its economy and public life. This contradicts Chinese Communist Party (CCP) propaganda of a region that since 1997 has successfully reunited with China. The Chinese authorities have not rejected the use of military force on the streets of Hong Kong but first will try to take control of the situation through the local authorities, who have reduced the freedom of assembly and authorised brutal actions by police. These measures break the resolution in the Sino-British declaration of 1984 and are violations of international law. If the situation in Hong Kong deteriorates further, the EU will be forced to take a more determined position.

China’s Approach to the INF Treaty and the Development of Intermediate-Range Missiles

Author(s): Marcin Andrzej Piotrowski / Language(s): English / Publication Year: 2019

China criticised the U.S. decision to withdraw from the Intermediate-Range Nuclear Forces Elimination Treaty (INF), at the same time rejecting the idea of eliminating or reducing its own enormous missile arsenal. China is concerned that, after demise of the treaty, the U.S. will develop new intermediate-range missiles and deploy them in Asia. Expected changes in U.S. military strategy regarding Chinese and Russian missile arsenals indicate the urgent need for a cohesive NATO policy.

COMBATING TERRORISM AND ENSURING THE REGULATORY FRAMEWORK WHICH CONSTITUTES THE „NUCLEUS” OF HUMAN RIGHTS IN THE CONTEXT OF CHALLENGES WHICH THE SECURITY FACES AT THE INTERNATIONAL AND REGIONAL LEVEL

Author(s): Vitalie Gamurari,Naif Jassim ALABDULJABBAR / Language(s): English / Issue: 1/2020

The impressive increase of the number of terrorist acts in different parts of the world and „internationalization” of this issue lead to diversification of the forms of combating this phenomenon, especially in the international cooperation form, as well as to the adoption of some regulatory documents which often contravene to the regulatory framework which ensures the fundamental human rights and freedoms. The adopted measures are argued by the necessity to ensure national, regional and international security, but sometimes they are directly contradictory with particular norms of imperative character from the view point of the international law. In these conditions, as mentioned in numerous reports of the institutions concerned about the human rights, it is emphasized the attempts to justify the application of different forms of torture toward the persons suspected to be involved in the acts of terrorism are emphasized.

Compatibility of State Aid with the Internal Market of the European Union in times of Public Health Crisis caused by COVID-19

Author(s): Daniela Panc (Dancă) / Language(s): English / Issue: VIII/2020

The European Union (EU) internal market operates on the basis of common rules on competition, taxation and legislative harmonization. Crisis situations, such as the current public health crisis caused by the coronavirus pandemic (COVID-19), call for the need to change general rules for the functioning of society, the usual rules being replaced by the application of exceptions to these rules.This scientific approach highlights such an exception to the rule prohibiting state aid, in the context of the unprecedented economic and social challenges for the EU posed by the COVID-19 pandemic, and examines the extent to which the adoption of state aid is compatible with the specific internal market principle of fair competition. This paper examines the legal regime of state aid, highlighting the relevant case law of the Union courts and the decision-making practice of the European Commission, and identifies the special regulatory framework adopted at EU level, based on the exercise of its exclusive competence in establishing of competition rules necessary for the functioning of the internal market. Thus, it highlights the main elements of the European Commission's communications on the possibilities for a coordinated EU economic response and on the temporary framework for State aid measures to support the economy in the context of the current COVID-19 pandemic. The paper addresses the specific situation of the Romanian State Aid Scheme approved in accordance with the exception stated in Article 107 (3) (b) of the Treaty on the Functioning of the European Union (TFEU) on the compatibility with the internal market of State aid intended to remedy a serious disturbance in the economy of a Member State.

COMPLEMENTARY FORMS OF INTERNATIONAL PROTECTION IN THE EUROPEAN UNION AND IN SWITZERLAND

Author(s): Petru-Emanuel Zlătescu / Language(s): English / Issue: 1/2019

The subsidiary protection under EU law and the temporary admission under the Swiss Federal Act on Foreign Nationals and Integration complete a legal gap in the field of international protection.They introduce a system of protection for persons threatened by the most grave human rights infringements but who do not meet the strict requirements of the Geneva Refugee Convention for granting refugee status. At the core of international protection lays the refoulement prohibition.There are two main pillars of protection against refoulement in public international law, which are of great importance: the refoulement prohibition under Art. 33 of the 1951 Geneva Convention and the human rights refoulement prohibition, derived from Art. 3 ECHR. Despite the common roots of complementary forms of protection, important differences can be noticed both in the nature of the two institutions and in their interpretation by the courts.Aim of this paper is to portray the conditions under which complementary protection is granted and to emphasize their different embedment within the legal system.

CONCEPTUAL EVOLUTIONS OF SOVEREIGNTY - A CONSTITUTIONAL ATTRIBUTE - IN THE CONTEXT OF GLOBALISATION

Author(s): Emilian Ciongaru / Language(s): English / Issue: 1/2019

The state is not weakened in the conditions of globalisation and integration, but is only changed, as an institutional structure in terms of its functions and ways in which it acts.Regarding the variety of meanings that sovereignty presents, the difference between sovereignty seen from an internal point of view and sovereignty seen from an external point of view is highlighted. In this context, it is shown that sovereignty developed at the same time as the emergence of national states and the exclusive right to govern within territorial borders.Theoretically, the sovereign equality of states was proclaimed, sovereignty having the role to justify the territorial delimitation and to be the basis for negotiation between states, as well as to help enforce an order, other than that based on force, an order based on trade and, in general, on interactions between states.From a conceptual point of view, we may say that globalisation represents a phenomenon which expands the ways of communication between states and communities and has as an effect the fact that the internal legal order of a state extends to a new concept, that of worldwide legal order.

CONFLICT-RELATED SEXUAL VIOLENCE

Author(s): Delila Hasanbegović / Language(s): English / Issue: 5/2019

Conflict-related sexual violence refers to sexual violence against women, men, girls and boys which occurs in armed conflicts and includes: rape, forced pregnancy, forced sterilisation, forced abortion, forced prostitution, sexual slavery, forced nakedness and any other form of sexual violence of comparable gravity. This form of violence differs from sexual violence committed outside of the context of war, among other things, in regard to the context in which it occurs, number of persons involved and the degree of organisation of the crime, features of the perpetrator who, in armed conflicts, often acts as a representative of military and police structures which demands specific obligations from the state in the context of providing compensation for the damage caused.

Consideration about application of conflict-of-law rules, uniform law rules and of non-state rules of legal regulation

Author(s): Naděžda Rozehnalová / Language(s): English / Issue: 3/2008

The name opening our paper is not purposeless. It pursues a specific aim – to show existence of various groups of legal rules regulating or being able to regulate contracts including a foreign (international) element and in the same time to point out existence of horizontal and vertical relationships between these rules. In consideration of the required scope of the paper, it is possible only to outline these issues, namely even in a situation when we limited the subject-matter of the paper to the issues of a single contractual type – international purchase agreement.

Considerations regarding the systematization of political and diplomatic instruments of international dispute settlement

Author(s): Robert Damaschin,Georgiana Mihăilă / Language(s): English / Issue: VIII/2020

The current paper seeks to analyze the main political-diplomatic methods that apply in the event of an international dispute between two or more states. Thus, based on the principles of strict limitation on the right to use force against another state, states faced the challenge of solving international disputes through means that do not rely on the use of force or the threat of it. In compliance with article 33 of Charter of the United Nations which states that in case there is any dispute that can endanger the maintenance of international peace and security, the parties need to determine, through peaceful means, the suitable solutions. The peaceful settlement instruments of international disputes are divided into three categories: political-diplomatic means, judicial means, and settling disputes through international organizations. However, the current paper will only focus on analyzing the political-diplomatic means of dispute settlement, as these methods are the most pervasive considering their intrinsic advantages.